下列有关会计处理的表述中,正确的是( )。A.行政划拨的土地应作为无形资产核算B.

题型:单项选择题

问题:

下列有关会计处理的表述中,正确的是( )。

A.行政划拨的土地应作为无形资产核算
B.出租的土地使用权应作为无形资产核算
C.投资者投入的土地使用权应作为固定资产核算
D.以缴纳土地出让金方式取得的土地使用权应作为无形资产核算

考点:注册会计师会计注册会计师会计
题型:单项选择题

下面5位同学有不同的爱好,他们想参加志愿者活动,请你给他们分配合适的工作。

小题1:My boys want to join the sports club, but they don’t have enough coaches(教练).

小题2:In the kindergarten(幼儿园), many girls like to listen to the stories, but the kindergarteners are too busy. They have no time to do that.

小题3:In the country school, the headmaster wants the kids to learn to sing and dance in their free time, but the school doesn’t have any volunteers(志愿者).

小题4:In the pet(宠物) center, many homeless dogs, cats and other small animals are ill, but they don’t have enough people to look after them. They really need volunteers.

小题5:Many old people live alone. They need someone to talk with them and make them smile, laugh.

A.Hu Nan likes to read. She likes reading to the children.

B.Li Lan loves animals and likes staying with them.

C.A’bao likes singing. He likes to be a singer in the future.

D.Xiao Shan enjoys talking with other people. He is very good at making others happy.E. Zhao Da is interested in sports. He does well in basketball, and in his school his friends call him the second Jordon.

题型:单项选择题

患者月经过多,色紫暗,有血块;经行腹痛,平时小腹胀痛;舌紫暗有瘀点,脉涩。其证候是()

A.气滞证

B.肾虚证

C.脾虚证

D.血瘀证

E.气滞血瘀证

题型:单项选择题

腰椎管狭窄症病人出院后应坚持戴围腰活动()

A.1个月

B.2个月

C.3个月

D.4个月

E.5个月

题型:单项选择题

首条穿越阿尔卑斯山的塞默林铁路,因其工程技术列为世界遗产,该铁路位于()

A.瑞士

B.瑞士意大利边境

C.奥地利

题型:单项选择题

下面反映了日本公债发行的市场化取向的有()。

A.银团认购

B.公募招标

C.日本银行认购

D.资金运用部认购

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